{"id":4954,"date":"2024-11-20T08:14:22","date_gmt":"2024-11-20T07:14:22","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=4954"},"modified":"2024-11-20T08:14:58","modified_gmt":"2024-11-20T07:14:58","slug":"darovaci-dan","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/","title":{"rendered":"Darovac\u00ed da\u0148: Kdy je nutn\u00e9 ji zaplatit a kdy jste osvobozeni?"},"content":{"rendered":"<p><b>A\u0165 u\u017e chcete n\u011bkomu darovat d\u016fm, byt, chatu nebo auto, ur\u010dit\u011b v\u00e1s zaj\u00edm\u00e1, zda existuje n\u011bjak\u00e1 da\u0148 z daru a kdo ji mus\u00ed zaplatit. Darovac\u00ed da\u0148 se zru\u0161ila v roce 2014 z\u00e1konem o dan\u00edch z p\u0159\u00edjm\u016f, stejn\u011b jako da\u0148 d\u011bdick\u00e1. V\u0161echny p\u0159\u00edjmy z dar\u016f se nyn\u00ed zahrnuj\u00ed do b\u011b\u017en\u00e9 dan\u011b z p\u0159\u00edjm\u016f, kter\u00e1 \u010din\u00ed 15 % pro fyzick\u00e9 osoby a 19 % pro pr\u00e1vnick\u00e9 osoby.\u00a0<\/b><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69de551660f0c\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69de551660f0c\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#Kdo_plati_darovaci_dan\" >Kdo plat\u00ed darovac\u00ed da\u0148?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#Kdy_se_plati_darovaci_dan\" >Kdy se plat\u00ed darovac\u00ed da\u0148?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#Dan_z_darovane_nemovitosti\" >Da\u0148 z darovan\u00e9 nemovitosti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#Pravni_ochrana_darce_po_darovani\" >Pr\u00e1vn\u00ed ochrana d\u00e1rce po darov\u00e1n\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#Darovani_penez_na_ucet\" >Darov\u00e1n\u00ed pen\u011bz na \u00fa\u010det<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kdo_plati_darovaci_dan\"><\/span><span style=\"font-weight: 400;\">Kdo plat\u00ed darovac\u00ed da\u0148?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Od roku 2014 se darovac\u00ed da\u0148 v \u010cesk\u00e9 republice zahrnuje pod da\u0148 z p\u0159\u00edjmu jako bez\u00faplatn\u00fd p\u0159\u00edjem. Podle <a href=\"https:\/\/www.kurzy.cz\/zakony\/89-2012-obcansky-zakonik\/paragraf-2055\/\" target=\"_blank\" rel=\"noopener\">\u00a7 2055 ob\u010dansk\u00e9ho z\u00e1kon\u00edku<\/a> se darovac\u00ed smlouvou d\u00e1rce zavazuje p\u0159ev\u00e9st vlastnick\u00e9 pr\u00e1vo k v\u011bci a obdarovan\u00fd tento dar p\u0159ij\u00edm\u00e1. Hlavn\u00edm rysem darov\u00e1n\u00ed je tedy bez\u00faplatn\u00fd p\u0159evod vlastnictv\u00ed. Tento p\u0159\u00edjem se v\u011bt\u0161inou dan\u00ed jako klasick\u00fd p\u0159\u00edjem. <strong>Fyzick\u00e9 osoby plat\u00ed da\u0148 ve v\u00fd\u0161i 15 %<\/strong>, zat\u00edmco pr\u00e1vnick\u00e9 osoby odv\u00e1d\u00ed da\u0148 z p\u0159\u00edjm\u016f <strong>pr\u00e1vnick\u00fdch osob ve v\u00fd\u0161i 19 %.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Majetek, kter\u00fd se z\u00edsk\u00e1 darov\u00e1n\u00edm tedy nepodl\u00e9h\u00e1 darovac\u00ed dani, ale pova\u017euje se za bez\u00faplatn\u00fd p\u0159\u00edjem a mus\u00ed se zahrnout do dan\u011b z p\u0159\u00edjm\u016f. To znamen\u00e1, \u017ee takov\u00e9 dary jsou v n\u00e1sleduj\u00edc\u00edm roce zdan\u011bny <a href=\"https:\/\/orangeacademy.cz\/clanky\/rocni-zuctovani-dane\/\" target=\"_blank\" rel=\"noopener\">stejnou sazbou jako ostatn\u00ed <\/a><\/span><span style=\"font-weight: 400;\">p\u0159\u00edjmy, pokud nejsou od dan\u011b z p\u0159\u00edjm\u016f osvobozeny. Darovac\u00ed da\u0148 uhrad\u00ed tedy p\u0159\u00edjemce daru, kter\u00fd m\u00e1 povinnost zaplatit da\u0148 z p\u0159\u00edjm\u016f z hodnoty daru. <\/span><span style=\"font-weight: 400;\">D\u00e1rce v t\u00e9to situaci vystupuje v\u016f\u010di finan\u010dn\u00edmu \u00fa\u0159adu jako ru\u010ditel, co\u017e znamen\u00e1, \u017ee pokud obdarovan\u00fd da\u0148 nezaplat\u00ed, m\u016f\u017ee ji st\u00e1t vym\u00e1hat po d\u00e1rci.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">TIP:<\/span><a href=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/08\/Darovaci-smlouva-VZOR-Word.docx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> formul\u00e1\u0159 <\/span><span style=\"font-weight: 400;\">darovac\u00ed smlouva da\u0148<\/span><\/a><\/p>\n<h3><span style=\"font-weight: 400;\">Darovac\u00ed da\u0148 z nemovitosti mezi p\u0159\u00edbuzn\u00fdmi: Zdan\u011bn\u00ed daru<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dary jsou osvobozeny od dan\u011b z p\u0159\u00edjmu, pokud:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dary se p\u0159ed\u00e1vaj\u00ed mezi man\u017eely, p\u0159\u00edbuzn\u00fdmi v p\u0159\u00edm\u00e9 linii (d\u011bti, rodi\u010de, prarodi\u010de, vnou\u010data) a p\u0159\u00edbuzn\u00fdmi ve vedlej\u0161\u00ed linii (sourozenci, synovci, nete\u0159e, str\u00fdcov\u00e9, tety, ze\u0165ov\u00e9, snachy, nevlastn\u00ed d\u011bti, tch\u00e1n, tch\u00fdn\u011b, nevlastn\u00ed rodi\u010de);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dary poch\u00e1z\u00ed od jednoho d\u00e1rce, jejich\u017e hodnota nep\u0159es\u00e1hne 15.000 K\u010d za rok;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e1rce a obdarovan\u00fd \u017eili alespo\u0148 rok ve spole\u010dn\u00e9 dom\u00e1cnosti a spole\u010dn\u011b se starali o dom\u00e1cnost;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Posledn\u00ed mo\u017enost\u00ed je, \u017ee dar poch\u00e1z\u00ed ze sv\u011b\u0159ensk\u00e9ho fondu, kter\u00fd tvo\u0159\u00ed majetek osoby v p\u0159\u00edm\u00e9m nebo vedlej\u0161\u00edm p\u0159\u00edbuzensk\u00e9m vztahu, nebo je p\u0159\u00edjemcem daru.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Kdy_se_plati_darovaci_dan\"><\/span><span style=\"font-weight: 400;\">Kdy se plat\u00ed darovac\u00ed da\u0148?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pokud se na v\u00e1s \u017e\u00e1dn\u00e1 z v\u00fd\u0161e uveden\u00fdch podm\u00ednek nevztahuje, mus\u00edte hodnotu daru uv\u00e9st ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed a zaplatit z n\u011bj da\u0148 jako z jak\u00e9hokoliv jin\u00e9ho p\u0159\u00edjmu. <a href=\"https:\/\/orangeacademy.cz\/clanky\/kdy-se-plati-dan-z-nemovitosti\/\" target=\"_blank\" rel=\"noopener\">Da\u0148 v\u017edy plat\u00ed obdarovan\u00fd. <\/a><\/span><span style=\"font-weight: 400;\">Fyzick\u00e9 osoby odv\u00e1d\u00ed 15 % z hodnoty daru, pr\u00e1vnick\u00e9 osoby 19 %.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pokud jste fyzick\u00e1 osoba, kter\u00e1 nepodnik\u00e1 tak mus\u00edte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podat do 2. dubna 2025 za kalend\u00e1\u0159n\u00ed rok 2024, v p\u0159\u00edpad\u011b, \u017ee jej pod\u00e1v\u00e1te pap\u00edrov\u011b. V p\u0159\u00edpad\u011b elektronick\u00e9ho pod\u00e1n\u00ed m\u00e1te m\u011bs\u00edc nav\u00edc, tedy do 2. kv\u011btna 2025. Pokud m\u00e1te da\u0148ov\u00e9ho poradce, m\u00e1te \u010das a\u017e 1. \u010dervence 2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Darovac\u00ed da\u0148 m\u016f\u017eete zaplatit hotov\u011b p\u0159\u00edmo na pokladn\u011b finan\u010dn\u00edho \u00fa\u0159adu, d\u00e1le p\u0159evodem na \u00fa\u010det nebo slo\u017eenkou, po\u0161lete pen\u00edze rad\u011bji n\u011bkolik dn\u00ed p\u0159ed term\u00ednem, aby dorazily na \u00fa\u010det finan\u010dn\u00edho \u00fa\u0159adu v\u010das. <\/span><span style=\"font-weight: 400;\">Pokud jste OSV\u010c, m\u00e1te povinnost podat <a href=\"https:\/\/orangeacademy.cz\/clanky\/dane-elektronicky\/\" target=\"_blank\" rel=\"noopener\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky<\/a>, tak\u017ee pro v\u00e1s plat\u00ed term\u00edn 2. kv\u011btna 2025. P\u0159\u00edpadn\u011b m\u016f\u017eete vyu\u017e\u00edt pozd\u011bj\u0161\u00ed term\u00edn, pokud p\u0159izn\u00e1n\u00ed zpracov\u00e1v\u00e1 da\u0148ov\u00fd poradce.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dan_z_darovane_nemovitosti\"><\/span><span style=\"font-weight: 400;\">Da\u0148 z darovan\u00e9 nemovitosti<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Darov\u00e1n\u00ed nemovitosti je jedn\u00edm z nej\u010dast\u011bj\u0161\u00edch zp\u016fsob\u016f, jak vy\u0159e\u0161it majetkov\u00e9 vztahy je\u0161t\u011b za \u017eivota d\u00e1rce. Darovac\u00ed smlouva by m\u011bla obsahovat alespo\u0148 tyto informace:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Spr\u00e1vn\u00e9 ozna\u010den\u00ed d\u00e1rce a obdarovan\u00e9ho,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">p\u0159esn\u00e9 vymezen\u00ed darovan\u00e9 nemovitosti podle katastr\u00e1ln\u00edho z\u00e1kona,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">z\u00e1vazek d\u00e1rce bezplatn\u011b p\u0159ev\u00e9st nemovitost na obdarovan\u00e9ho a z\u00e1vazek obdarovan\u00e9ho p\u0159ijmout nemovitost jako dar,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">datum a m\u00edsto podpisu smluvn\u00edch stran.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">P\u00edsemn\u00e1 <strong>darovac\u00ed smlouva s \u00fa\u0159edn\u011b ov\u011b\u0159en\u00fdmi podpisy smluvn\u00edch stran<\/strong> v\u0161ak nen\u00ed jedin\u00fdm dokumentem, kter\u00fd je t\u0159eba p\u0159edlo\u017eit na katastr\u00e1ln\u00edm \u00fa\u0159ad\u011b. Spolu se smlouvou je nutn\u00e9 podat tak\u00e9 <strong>n\u00e1vrh na vklad do katastru nemovitost\u00ed.<\/strong> Tento formul\u00e1\u0159, kter\u00fd lze vyplnit elektronicky na webu katastr\u00e1ln\u00edho \u00fa\u0159adu, je nezbytn\u00fd pro p\u0159evod vlastnick\u00e9ho pr\u00e1va k nemovitosti. Jakmile katastr nemovitost\u00ed povol\u00ed vklad vlastnick\u00e9ho pr\u00e1va, darov\u00e1n\u00ed nemovitosti je dokon\u010deno.<\/span><\/p>\n<div id=\"attachment_9863\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-9863\" class=\"wp-image-9863 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/03\/darovaci-dan-930x618.jpeg\" alt=\"darovac\u00ed da\u0148\" width=\"930\" height=\"618\" \/><p id=\"caption-attachment-9863\" class=\"wp-caption-text\">Majetek, kter\u00fd se z\u00edsk\u00e1 darov\u00e1n\u00edm u\u017e nepodl\u00e9h\u00e1 darovac\u00ed dani, ale pova\u017euje se za bez\u00faplatn\u00fd p\u0159\u00edjem a mus\u00ed se zahrnout do dan\u011b z p\u0159\u00edjm\u016f.<\/p><\/div>\n<h3><span style=\"font-weight: 400;\">Z\u00e1klad dan\u011b p\u0159i nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nab\u00fdvac\u00ed hodnota m\u016f\u017ee b\u00fdt:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sjednan\u00e1 cena,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">srovn\u00e1vac\u00ed da\u0148ov\u00e1 hodnota,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">zji\u0161t\u011bn\u00e1 cena,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">zvl\u00e1\u0161tn\u00ed cena.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sjednan\u00e1 cena je \u010d\u00e1stka zaplacen\u00e1 za z\u00edsk\u00e1n\u00ed vlastnick\u00e9ho pr\u00e1va k nemovitosti. U v\u011bt\u0161iny kupn\u00edch nebo sm\u011bnn\u00fdch smluv se nab\u00fdvac\u00ed hodnota ur\u010duje porovn\u00e1n\u00edm sjednan\u00e9 ceny a srovn\u00e1vac\u00ed da\u0148ov\u00e9 hodnoty. Vy\u0161\u0161\u00ed z t\u011bchto dvou hodnot je pak z\u00e1kladem dan\u011b. <\/span><span style=\"font-weight: 400;\">V p\u0159\u00edpad\u011b darov\u00e1n\u00ed a uplatn\u011bn\u00ed darovac\u00ed <strong>dan\u011b se vyu\u017e\u00edv\u00e1 tzv. srovn\u00e1vac\u00ed da\u0148ov\u00e1 hodnota,<\/strong> kter\u00e1 odpov\u00edd\u00e1 75 % sm\u011brn\u00e9 hodnoty nebo zji\u0161t\u011bn\u00e9 ceny.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Poplatn\u00edk si m\u016f\u017ee vybrat, zda pou\u017eije jednu z t\u011bchto dvou mo\u017enost\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Sm\u011brn\u00e1 hodnota<\/strong> vych\u00e1z\u00ed z cen nemovitost\u00ed v dan\u00e9 lokalit\u011b a zohled\u0148uje druh, polohu, \u00fa\u010del, stav, st\u00e1\u0159\u00ed a vybaven\u00ed nemovitosti. V tomto p\u0159\u00edpad\u011b nen\u00ed nutn\u00e9 p\u0159ikl\u00e1dat znaleck\u00fd posudek k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Zji\u0161t\u011bn\u00e1 cena<\/strong> je stanovena podle z\u00e1kona o oce\u0148ov\u00e1n\u00ed majetku a poplatn\u00edk mus\u00ed k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed p\u0159ilo\u017eit znaleck\u00fd posudek.<\/span><\/li>\n<\/ul>\n<span class='mb-center maxbutton-7-center'><span class='maxbutton-7-container mb-container'><a class=\"maxbutton-7 maxbutton maxbutton-kurz-ucetnictvi\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed<\/span><\/a><\/span><\/span>\n<h3><span style=\"font-weight: 400;\">Ozn\u00e1men\u00ed finan\u010dn\u00edmu \u00fa\u0159adu o darov\u00e1n\u00ed nemovitosti<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pokud obdarovan\u00fd obdr\u017e\u00ed nemovitost od bl\u00edzk\u00e9 osoby a <strong>jej\u00ed hodnota p\u0159es\u00e1hne 5 milion\u016f K\u010d za zda\u0148ovac\u00ed obdob\u00ed, mus\u00ed tuto skute\u010dnost ozn\u00e1mit finan\u010dn\u00edmu \u00fa\u0159adu.<\/strong> Toto ozn\u00e1men\u00ed je t\u0159eba podat ve stejn\u00e9 lh\u016ft\u011b jako da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Nen\u00ed nutn\u00e9, aby cena nemovitosti byla stanovena odborn\u00fdm odhadem; posta\u010d\u00ed srovn\u00e1n\u00ed cen nemovitost\u00ed z dostupn\u00fdch nab\u00eddek nebo m\u016f\u017eete vyu\u017e\u00edt slu\u017eeb realitn\u00edho makl\u00e9\u0159e. Ozn\u00e1men\u00ed lze podat \u00fastn\u011b do protokolu, p\u00edsemn\u011b nebo prost\u0159ednictv\u00edm datov\u00e9 zpr\u00e1vy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pokud ozn\u00e1men\u00ed nepod\u00e1te, hroz\u00ed v\u00e1m pokuta ve v\u00fd\u0161i 0,1 % z neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud tuto povinnost spln\u00edte po lh\u016ft\u011b bez v\u00fdzvy spr\u00e1vce dan\u011b. Pokuta se zv\u00fd\u0161\u00ed na 10 % z neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud ozn\u00e1men\u00ed pod\u00e1te a\u017e po v\u00fdzv\u011b spr\u00e1vce dan\u011b. Nejvy\u0161\u0161\u00ed pokuta <strong>ve v\u00fd\u0161i 15 % hroz\u00ed, pokud na v\u00fdzvu finan\u010dn\u00edho \u00fa\u0159adu v\u016fbec nereagujete.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Formul\u00e1\u0159 ke sta\u017een\u00ed: <\/span><a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/danove-tiskopisy\"><span style=\"font-weight: 400;\">ozn\u00e1men\u00ed finan\u010dn\u00edmu \u00fa\u0159adu o darov\u00e1n\u00ed nemovitosti vzor<\/span><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pravni_ochrana_darce_po_darovani\"><\/span><span style=\"font-weight: 400;\">Pr\u00e1vn\u00ed ochrana d\u00e1rce po darov\u00e1n\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u00e1rce \u010dasto, i kdy\u017e chce p\u0159ev\u00e9st vlastnick\u00e9 pr\u00e1vo k nemovitosti na n\u011bkoho jin\u00e9ho v rodin\u011b,<strong> chce nad\u00e1le v nemovitosti bydlet a vyu\u017e\u00edvat ji.<\/strong> Tuto situaci lze pr\u00e1vn\u011b o\u0161et\u0159it. Ob\u010dansk\u00fd z\u00e1kon\u00edk nab\u00edz\u00ed n\u011bkolik z\u00e1kladn\u00edch pr\u00e1vn\u00edch institut\u016f na ochranu d\u00e1rce:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u011bcn\u00e9 b\u0159emeno do\u017eit\u00ed<\/b><span style=\"font-weight: 400;\">: Toto je kl\u00ed\u010dov\u00e1 a nejd\u016fle\u017eit\u011bj\u0161\u00ed pr\u00e1vn\u00ed ochrana, kterou lze d\u00e1rci poskytnout. Umo\u017e\u0148uje d\u00e1rci do\u017eivotn\u00ed u\u017e\u00edv\u00e1n\u00ed nemovitosti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Z\u00e1kaz zcizen\u00ed a zat\u00ed\u017een\u00ed<\/b><span style=\"font-weight: 400;\">: Tento institut posiluje pr\u00e1vn\u00ed ochranu d\u00e1rce a \u010dasto se z\u0159izuje spole\u010dn\u011b s v\u011bcn\u00fdm b\u0159emenem do\u017eit\u00ed. Zavazuje obdarovan\u00e9ho k z\u00edsk\u00e1n\u00ed p\u00edsemn\u00e9ho souhlasu d\u00e1rce, pokud by cht\u011bl nemovitost p\u0159ev\u00e9st na t\u0159et\u00ed osobu, pronajmout ji nebo zat\u00ed\u017eit z\u00e1stavn\u00edm pr\u00e1vem.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Darovani_penez_na_ucet\"><\/span><span style=\"font-weight: 400;\">Darov\u00e1n\u00ed pen\u011bz na \u00fa\u010det<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Darov\u00e1n\u00ed pen\u011bz nen\u00ed slo\u017eit\u00e9. Mus\u00edte v\u0161ak dodr\u017eet n\u011bkolik krok\u016f, aby v\u0161e prob\u011bhlo spr\u00e1vn\u011b a leg\u00e1ln\u011b.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Darovac\u00ed smlouva<\/b><span style=\"font-weight: 400;\">: I kdy\u017e nen\u00ed v\u017edy povinn\u00e1, je doporu\u010deno sepsat darovac\u00ed smlouvu, zejm\u00e9na pokud jde o v\u011bt\u0161\u00ed \u010d\u00e1stky. Smlouva by m\u011bla obsahovat identifika\u010dn\u00ed \u00fadaje d\u00e1rce a obdarovan\u00e9ho, \u010d\u00e1stku daru, zp\u016fsob p\u0159evodu a p\u0159\u00edpadn\u00e9 podm\u00ednky daru.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bezhotovostn\u00ed p\u0159evod<\/b><span style=\"font-weight: 400;\">: Pro v\u011bt\u0161\u00ed \u010d\u00e1stky, konkr\u00e9tn\u011b nad 270.000 K\u010d, plat\u00ed, \u017ee mus\u00ed b\u00fdt p\u0159evedeny bezhotovostn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zdan\u011bn\u00ed daru<\/b><span style=\"font-weight: 400;\">: Obdarovan\u00fd mus\u00ed dar zdanit, pokud nen\u00ed osvobozen od dan\u011b z p\u0159\u00edjm\u016f. To z\u00e1vis\u00ed na vztahu mezi d\u00e1rcem a obdarovan\u00fdm a na v\u00fd\u0161i dar\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dokumentace<\/b>: Uchov\u00e1vejte v\u0161echny dokumenty a potvrzen\u00ed o p\u0159evodu pen\u011bz pro p\u0159\u00edpadn\u00e9 budouc\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/kontrola-z-financniho-uradu\/\" target=\"_blank\" rel=\"noopener\">pot\u0159eby nebo kontroly.<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>A\u0165 u\u017e chcete n\u011bkomu darovat d\u016fm, byt, chatu nebo auto, ur\u010dit\u011b v\u00e1s zaj\u00edm\u00e1, zda existuje n\u011bjak\u00e1 da\u0148 z daru a kdo ji mus\u00ed zaplatit. Darovac\u00ed da\u0148 se zru\u0161ila v roce 2014 z\u00e1konem o dan\u00edch z p\u0159\u00edjm\u016f, stejn\u011b jako da\u0148 d\u011bdick\u00e1. V\u0161echny p\u0159\u00edjmy z dar\u016f se nyn\u00ed zahrnuj\u00ed do b\u011b\u017en\u00e9 dan\u011b z p\u0159\u00edjm\u016f, kter\u00e1 \u010din\u00ed 15 [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":4962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[16,15,26,25],"class_list":["post-4954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-dane-elektronicky","tag-dane-prakticky","tag-vysvetleni-zakonu","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Darovac\u00ed da\u0148: Kdy je nutn\u00e9 ji zaplatit a kdy jste osvobozeni?<\/title>\n<meta name=\"description\" content=\"Kdy se mus\u00ed dar zdanit a kdy jsou dary od dan\u011b osvobozen\u00e9? 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Jak\u00e9 pou\u017e\u00edt sazby? Chcete-li v\u011bd\u011bt, jak na darovac\u00ed da\u0148, \u010dt\u011bte tento \u010dl\u00e1nek.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/","og_locale":"cs_CZ","og_type":"article","og_title":"Darovac\u00ed da\u0148: Kdy je nutn\u00e9 ji zaplatit a kdy jste osvobozeni?","og_description":"Kdy se mus\u00ed dar zdanit a kdy jsou dary od dan\u011b osvobozen\u00e9? Jak\u00e9 pou\u017e\u00edt sazby? Chcete-li v\u011bd\u011bt, jak na darovac\u00ed da\u0148, \u010dt\u011bte tento \u010dl\u00e1nek.","og_url":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2024-11-20T07:14:22+00:00","article_modified_time":"2024-11-20T07:14:58+00:00","og_image":[{"width":904,"height":486,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/03\/darovaci-dan.jpg","type":"image\/jpeg"}],"author":"Tereza Mal\u00edkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Tereza Mal\u00edkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"7 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/"},"author":{"name":"Tereza Mal\u00edkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"headline":"Darovac\u00ed da\u0148: Kdy je nutn\u00e9 ji zaplatit a kdy jste osvobozeni?","datePublished":"2024-11-20T07:14:22+00:00","dateModified":"2024-11-20T07:14:58+00:00","mainEntityOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/"},"wordCount":1574,"commentCount":0,"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/03\/darovaci-dan.jpg","keywords":["Dan\u011b elektronicky","Dan\u011b prakticky","Vysv\u011btlen\u00ed z\u00e1kon\u016f","Z\u00e1kony"],"articleSection":["\u00da\u010detnictv\u00ed a dan\u011b"],"inLanguage":"cs","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/","url":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/","name":"Darovac\u00ed da\u0148: Kdy je nutn\u00e9 ji zaplatit a kdy jste osvobozeni?","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#primaryimage"},"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/03\/darovaci-dan.jpg","datePublished":"2024-11-20T07:14:22+00:00","dateModified":"2024-11-20T07:14:58+00:00","author":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"description":"Kdy se mus\u00ed dar zdanit a kdy jsou dary od dan\u011b osvobozen\u00e9? 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Chcete-li v\u011bd\u011bt, jak na darovac\u00ed da\u0148, \u010dt\u011bte tento \u010dl\u00e1nek.","breadcrumb":{"@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#primaryimage","url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/03\/darovaci-dan.jpg","contentUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/03\/darovaci-dan.jpg","width":904,"height":486,"caption":"darovac\u00ed da\u0148"},{"@type":"BreadcrumbList","@id":"https:\/\/orangeacademy.cz\/clanky\/darovaci-dan\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/orangeacademy.cz\/clanky\/"},{"@type":"ListItem","position":2,"name":"Darovac\u00ed da\u0148: Kdy je nutn\u00e9 ji zaplatit a kdy jste osvobozeni?"}]},{"@type":"WebSite","@id":"https:\/\/orangeacademy.cz\/clanky\/#website","url":"https:\/\/orangeacademy.cz\/clanky\/","name":"Blog Orange Academy","description":"Kurzy, rekvalifikace, lep\u0161\u00ed pr\u00e1ce i \u017eivot","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/orangeacademy.cz\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Person","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e","name":"Tereza Mal\u00edkov\u00e1","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","caption":"Tereza Mal\u00edkov\u00e1"},"url":"https:\/\/orangeacademy.cz\/clanky\/author\/drbohlavova\/"}]}},"_links":{"self":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/4954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/comments?post=4954"}],"version-history":[{"count":13,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/4954\/revisions"}],"predecessor-version":[{"id":9994,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/4954\/revisions\/9994"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media\/4962"}],"wp:attachment":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media?parent=4954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/categories?post=4954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/tags?post=4954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}